Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification

The paper explores whether a social learning model helps explain the observed conformity and compliance with social norms after the unification of Germany. We compare tax morale, (the willingness to pay taxes), between inhabitants of East and West Germany during the post-unification period, using three World Values Survey/European Values Survey waves between 1990 and 1999. German unification is of particular interest in analysing tax morale since it is close to a quasi-natural experiment. Factors such as a common language, similar education systems and a shared cultural and political history prior to the separation after the Second World War can be controlled because they are similar. Our findings indicate that the social learning model employed in this study helps to predict the development of tax morale over time. It is clear that tax morale values converged within a mere nine years after unification, due largely to a strong change in the level of tax morale in the East. Thus, the paper contributes to the literature that attempts to explain how norms arise, how they are maintained and how they are changed.Tax Morale, Social Learning, Conformity, Convergence Process, Deterrence, Quasi-Natural Experiment

Quantum limit of different laser power stabilization schemes involving optical resonators

Three different laser power stabilization schemes are compared: a traditional power stabilization, a traditional one with subsequent optical resonator, and a power stabilization with the novel optical ac coupling technique. The performance of the schemes is evaluated using the theoretical quantum limit and the power stability achieved considering technical limitations. The scheme with optical ac coupling is superior to the other ones especially at high laser power levels that will be used in future interferometric gravitational wave detectors.DFG/EXC/QUES

Matrix metalloproteinase activities and their relationship with collagen remodelling in tendon pathology

Our aim was to correlate the activity of matrix metalloproteinases (MMPs) with denaturation and the turnover of collagen in normal and pathological human tendons. MMPs were extracted from ruptured supraspinatus tendons (n=10), macroscopically normal (‘control’) supraspinatus tendons (n=29) and normal short head of biceps brachii tendons (n=24). Enzyme activity was measured using fluorogenic substrates selective for MMP-1, MMP-3 and enzymes with gelatinolytic activity (MMP-2, MMP-9 and MMP-13). Collagen denaturation was determined by a-chymotrypsin digestion. Protein turnover was determined by measuring the percentage of d-aspartic acid (% d-Asp). Zymography was conducted to identity specific gelatinases. MMP-1 activity was higher in ruptured supraspinatus compared to control supraspinatus and normal biceps brachii tendons (70.9, 26.4 and 11.5 fmol/mg tendon, respectively;

Commitment to Pay Taxes: A Field Experiment on the Importance of Promise

The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the taxpayers and how strongly these taxpayers are committed to contributing to the common good. We present evidence on a new non-intrusive approach aimed at fostering the commitment to pay taxes. Using a between-subject design in a unique field setting, we experimentally test whether tax compliance can be increased by linking a voluntary promise of timely payment to a reward. We measure the change induced by an additional compliance promise through identifying the pure reward effect. We find that although previously compliant taxpayers are more likely to make a promise, the commitment to do so can improve payment behaviour. This effect, however, is strongly dependent on the type of reward to which the promise is linked. Compliance only increases when the reward is non-financial. No compliance effect is observed if cash is offered in return for promise fulfilment

It’s the Holes: On Teaching about Soils

Poster presented at the 7th Biennial Conference on University Education in Natural Resources.Today’s education, conservation and research in natural resources for both plants and animals focuses on watersheds. Soil has the unique functions of habitat, decomposition of organic material, routing of water, and others. These functions are tied to the spaces among soil solid particles—the holes (pores or voids). But our teaching about soils focuses on the solids. This poster is a suggestion to change our approach, focusing on these spaces and their unique functions

Changes in Decision Making in Diffuse Water Pollution Control

The connection of fish depending upon water quality, which depends on habitat, which in turn depends upon land use, is accepted. This paper explores the land use to water quality part. Twenty years ago water quality was degraded largely by point sources of pollutants coming out of pipes. Regulations, discharge permits and technical improvements were the control mechanisms. The story of the Willamette River chronicles the improvement in dissolved oxygen and biotic habitat. Now the major pollutants come off the land, diffuse pollution by plant protection chemicals and over-enrichment by nutrients. Land management practices are not easily regulated by permits, for social and technical reasons. National standards appear not to be appropriate. Top-down education has been tried with limited success. Recognition that diffuse pollution is a “people” problem has led to control strategies that involve local citizens in “Watershed Councils” identifying their problems and developing their solutions for the watershed in which they live. Experience from sixty years of soil erosion control through local Soil and Water Conservation Districts indicates that these volunteer efforts can be successful if there is strong local leadership and if subsidies for changing land management practices are available. Many examples of local decision-making on resource issues are available nationally and internationally. The difficulties in improving water quality through the actions of these groups include limiting funding, lack of overall coordination of efforts, and the possibility that the difficult issues will not be faced by local groups with special interests

Therapeutic suggestion has no effect on postoperative morphine requirements

This study was designed to confirm the effect of therapeutic intraoperative auditory suggestion on recovery from anesthesia, to establish the effect of preoperative suggestion, and to assess implicit memory for intraoperative information using an indirect memory task. Sixty consenting unpremedicated patients scheduled for elective gynecologic surgery were randomly divided into three equal groups: Group 1 received a tape of therapeutic suggestions preoperatively and the story of Robinson Crusoe intraoperatively; Group 2 heard the story of Peter Pan preoperatively and therapeutic suggestions intraoperatively; Group 3 heard the Crusoe story preoperatively and the Peter Pan story intraoperatively. A standardized anesthetic technique was used with fentanyl, propofol, isoflurane, and nitrous oxide. After surgery, all patients received patient-controlled analgesia (PCA) with a standardized regimen. In the 24 h postsurgery, morphine use was recorded every 6 h and at 24 h an indirect memory test(free association) was used to test for memory of the stories. Anxiety scores were measured before surgery and at 6 and 24 h postsurgery. There were no significant differences between groups for postoperative morphine rise, pain or nausea scores, anxiety scores, or days spent in hospital after surgery. Seven of 20 patients who heard the Pan story intraoperatively gave a positive association with the word 'Hook,' whereas 2 of 20 who did not hear the story gave such all association. Indirect memory for the Pan story was established using confidence interval (CI) analysis. (The 95% CI for difference in proportion did not include zero). No indirect memory for the Crusoe story could be demonstrated. This study did not confirm previous work which suggested that positive therapeutic auditory suggestions, played intraoperatively, reduced PCA morphine requirements. In contrast, a positive implicit memory effect was found for a story presented intraoperatively

Observation of a kilogram-scale oscillator near its quantum ground state

We introduce a novel cooling technique capable of approaching the quantum ground state of a kilogram-scale system-an interferometric gravitational wave detector. The detectors of the Laser Interferometer Gravitational-wave Observatory (LIGO) operate within a factor of 10 of the standard quantum limit (SQL), providing a displacement sensitivity of 10(-18) m in a 100 Hz band centered on 150 Hz. With a new feedback strategy, we dynamically shift the resonant frequency of a 2.7 kg pendulum mode to lie within this optimal band, where its effective temperature falls as low as 1.4 mu K, and its occupation number reaches about 200 quanta. This work shows how the exquisite sensitivity necessary to detect gravitational waves can be made available to probe the validity of quantum mechanics on an enormous mass scale.United States National Science FoundationScience and Technology Facilities Council of the United KingdomMax-Planck-SocietyState of NiedersachsenAustralian Research CouncilCouncil of Scientific and Industrial Research of IndiaIstituto Nazionale di Fisica Nucleare of ItalySpanish Ministerio de Educacion y CienciaConselleria d’Economia Hisenda i Innovacio of the Govern de les Illes BalearsScottish Funding CouncilScottish Universities Physics AllianceNational Aeronautics and Space AdministrationCarnegie TrustLeverhulme TrustDavid and Lucile Packard FoundationResearch CorporationAlfred P. Sloan Foundatio